Every establishment maintained, used, or held out to the public to be a hotel/motel or bed and breakfast where sleeping accomodations are offered to guest is required to file monthly on a Hotel/Motel Transient Occupancy Tax form.

The County lodging tax is filed on a monthly basis by way of an Occupancy Tax Return form which is due no later than the 20th day of each month after which the tax is collected. This must be USPS postmarked (NOT METERED) on or before the 20th of each month to be considered timely.